Form 187. Informative Tax Return. Shares or investments representing the capital or assets of collective investment institutions and the annual summary of withholdings and payments on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a result of transfers or redemptions of such shares and units and subscription rights.
Law 11/20021, of July 9, on the prevention and fight against tax fraud, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, establishes additional requirements for companies to variable capital investment companies (SICAV) may apply the 1 percent tax rate. This modification is accompanied by a transitional regime for SICAVs that agree to their dissolution and liquidation.
In order to identify these operations, model 187 has been modified, through Order HFP/823/2022, of August 24 (Official State Gazette of August 29):